Based on the Partial Trial Balance and the Partial Adjusted

question 102

Essay

Based on the partial trial balance and the partial adjusted trial balance shown below, prepare the six missing adjusting entries. The adjusting entries should be dated December 31.
Unadjusted
Account Trial Balance Adjusted Trial Balance $$\begin{array} { | l | r | r | r | r | } \hline & { \text { Debit } } & \text { Credit } & { \text { Debit } } & \text { Credit } \\\hline \text { Accounts Receivable } & 101,600 & & 107,800 & \\\hline \text { Supp lies } & 5,000 & & 3,200 & \\\hline \text { Prepaid Insurance } & 10,600 & & 7,800 & \\\hline \text { Accumulated Amortization } & & 55,300 & & 60,200 \\\hline \text { Salary Payable } & & & & 1,800 \\\hline \text { Unearned Service Revenue } & & 13,500 & & 12,100 \\\hline \text { Service Revenue } & & 211,900 & & 219,500 \\\hline \text { Salary Expense } & 110,600 & & 112,400 & \\\hline \text { Insurance Expense } & & & 2,800 & \\\hline \text { Supp lies Expense } & & & 1,800 & \\\hline \text { Amortization Expense } & & & 4,900 & \\\hline\end{array}$$

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Definitions:

Sample Size

The number of observations or data points collected for a study or experiment.

Sacagawea

A Lemhi Shoshone woman who, as a teenager, helped guide and interpret for the Lewis and Clark Expedition.

Louis

Refers to several monarchs of France, the most notable being Louis XIV, known as the Sun King, who ruled for 72 years.

Clark

A surname that could refer to various individuals in history, without additional context it's not specific to a single figure.